Child Support Calculations in Minnesota

Minnesota uses the Income Shares model with a unique "overnights-cubed" parenting time formula, governed by Minnesota Statutes Chapter 518A. Whether you're navigating an uncontested or contested divorce, understanding Minnesota's calculations is essential for your financial planning.

The Income Shares Model

Minnesota determines each parent's gross income, calculates PICS (Parental Income for Determining Child Support), finds the combined basic support from the statutory table (Minn. Stat. § 518A.35), and apportions that amount by each parent's PICS share. The parenting expense adjustment (PEA) is then applied using the overnights-cubed formula.

• Combined income cap: $20,000/month—above this, the court uses the $20,000 bracket amount, with upward deviation possible under § 518A.43
• Basic support table: Ranges from $50/month (one child, $0-$1,399 PICS) to $3,492/month (six children, $20,000+ PICS)
• Split custody: When each parent has primary custody of at least one child, compute separate obligations and offset

Calculating PICS (Parental Income for Child Support)

PICS equals each parent's gross income minus court-ordered support for nonjoint children and the nonjoint-child deduction for children in the home. Each parent's percentage share of combined PICS determines their portion of basic support.

Gross income includes: Wages, salary, commissions, self-employment income, workers' compensation, unemployment, pensions/annuities, spousal maintenance received, Social Security or VA benefits paid on behalf of a joint child (counted in the payor's gross), and potential income when imputation is appropriate.

Excluded from gross income: Public assistance based on need (MFIP/GA), adoption assistance, Northstar kinship payments, and foster subsidies. Overtime and "excess employment" may be excluded if five statutory conditions are met (began after filing, voluntary, increase over prior two years, hourly nature, not restructured to evade support).

Potential Income Imputation

If a parent is voluntarily unemployed or underemployed, the court imputes income using: (1) probable earnings based on qualifications and local job market, (2) actual unemployment/workers' comp benefits, or (3) 30 hours/week at minimum wage (the higher of federal or state). A parent is not considered voluntarily underemployed if the situation is temporary and leads to higher income, is a bona fide career change, is due to incapacity, or is due to incarceration.

Parenting Time: The Overnights-Cubed Formula

Minnesota uses a continuous "overnights-cubed" formula under Minn. Stat. § 518A.36 that adjusts support for any schedule of overnights without cliff effects:

• Parent A: Parent with fewer annual overnights (oA)
• Parent B: Parent with greater annual overnights (oB)
• Formula: Basic support = (oA³ × SB − oB³ × SA) / (oA³ + oB³)
• Result interpretation: If negative, Parent A is the obligor; if positive, Parent B is the obligor

Equal parenting time: If overnights and PICS are both equal, no basic support is ordered unless the court finds expenses are not equally shared. If overnights are equal but PICS differ, the formula simplifies to one-half of the difference between the parents' dollar shares—the higher-PICS parent pays.

Overnight equivalents: When substantial daytime care occurs without an overnight (e.g., long after-school to late evening care), the court may convert to "overnight equivalents."

Add-Ons: Child Care and Medical Support

Minnesota calculates add-ons separately from basic support under § 518A.40 (child care) and § 518A.41 (medical):

• Child care support: Work/education-related costs adjusted by estimated federal/state child care credits, then divided by PICS shares
• Low-income obligor rule: If eligible for child care assistance, the obligor's share is capped at the sliding-fee co-payment
• Medical support: Includes private coverage when appropriate, public coverage obligations, and unreimbursed medical/dental expenses allocated by PICS
• Social Security offset: SS/VA child benefits paid on the obligor's account are subtracted from the obligor's net child support

Important: Child care support is not subject to cost-of-living adjustments (COLA), but basic support and spousal maintenance are adjusted biennially.

Self-Support Reserve and Minimum Orders

Under Minn. Stat. § 518A.42, the self-support reserve (SSR) equals 120% of the federal poverty guideline for one person. For 2025, this is $1,565/month ($15,650 × 1.20 ÷ 12).

• Income available for support: Obligor's PICS minus SSR
• If income is insufficient: Reduce obligations in order—medical first, then child care, then basic—until they fit available income
• Minimum basic orders: $50 (1 child), $60 (2), $70 (3), $80 (4), $90 (5), $100 (6+)
• Minimum exceptions: Does not apply to parents who are incarcerated, receive GA/SSI/TANF/MFIP, or have no income and completely lack earning ability

Estimate Your Minnesota Child Support

Use our calculator below for an estimate. For official calculations, use the Minnesota DHS Child Support Guidelines Calculator.

Deviations from Guidelines

Under Minn. Stat. § 518A.43, courts may deviate upward or downward considering:

• All earnings, income, circumstances, and resources of each parent
• Extraordinary financial needs/resources and physical, emotional, and educational needs of the child
• The standard of living the child would have enjoyed if parents lived together
• Whether the child resides for more than one year in a foreign country with different cost of living
• Which parent receives the dependency tax benefit
• Parents' debts (limited duration debt-payment deviations permitted)
• Whether total court-ordered payments exceed wage withholding limits

Note: Joint legal custody alone is not a deviation factor, and downward deviations are limited when payments are assigned to the public authority.

Duration of Support

Under Minn. Stat. § 518A.26, "child" means:

• Under 18: Standard termination age
• Under 20 and in secondary school: Support continues through high school graduation
• Disabled child: If the child is incapable of self-support due to physical or mental condition, support may continue indefinitely

Modification Standards

Under Minn. Stat. § 518A.39, modification requires a "substantial change in circumstances":

• Presumption of substantial change: Applying current guidelines produces at least 20% AND $75/month change (or 20% if current order is under $75)
• Medical-support-only modification: Permitted without reopening the entire order when health coverage circumstances change
• Retroactivity: Limited to service of the motion
• COLA adjustments: Occur biennially for basic support (not child care or medical support)

Enforcement and Arrears

Important change: Interest on past-due child support stopped accruing on August 1, 2022. Previously accrued interest remains collectible, but no new interest accrues.

Minnesota's enforcement tools include:

• Income withholding: Automatic for most orders; additional 20% can be withheld to pay down arrears
• State tax intercept: Requires arrears greater than one month's total support
• Federal tax refund offset: At $500 owed to family or $150 owed to state
• License suspensions: Driver's, occupational, and recreational licenses when arrears reach 3× monthly support without a payment agreement
• Credit bureau reporting: Arrears reported to credit agencies
• Motor vehicle liens: Can be placed on titled property
• Bank levies: Financial institution data match for account seizure
• Passport denial: Federal threshold of $2,500
• Contempt: Court enforcement through contempt proceedings

Common Calculation Mistakes

• Ignoring the overnights-cubed formula: Minnesota doesn't use a simple overnight threshold—support adjusts continuously
• Forgetting the nonjoint-child deduction: Use 75% of the guideline amount for nonjoint children in the home
• Missing child care credit adjustment: Child care costs must be reduced by estimated federal/state tax credits
• Skipping the SSR screen: Always check if the obligor's income minus SSR covers obligations
• Including excluded overtime: Voluntary overtime meeting the five statutory conditions may be excluded
• Expecting interest on arrears: No interest has accrued since August 1, 2022

Key Takeaways

• Income Shares model: PICS determines each parent's share of basic support from the statutory table
• $20,000 combined income cap: Court discretion above this threshold
• Overnights-cubed formula: Continuous parenting time adjustment with no cliff effects
• Self-support reserve: $1,565/month (120% of FPG); reduces obligations if income is insufficient
• Minimum orders: $50-$100 based on number of children
• No interest on arrears: Stopped accruing August 1, 2022
• Modification threshold: 20% AND $75/month change presumed substantial
• Support to 18: Or through high school (up to 20); indefinitely for disabled children

For more information about Minnesota divorce processes, see our Minnesota divorce timeline and filing checklist. For property division information, review our Minnesota marital property guide.